財務報導與分析師預測

石坤林

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財務報導與分析師預測

Financial Reporting and Analysts' Forecasts

石坤林 , Masters　　Advisor：林維珩　　

繁體中文

基本分析；分析師預測； Analysts’ forecasts ； Fundamental analysis

Abstract │ Reference (42) │ Times Cited (1) │ Altmetrics

Abstract 〈TOP〉

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Abstract
This study examines the relations between financial reporting and analysts’ forecasts. In examining the relations between financial reporting and analysts’ forecasts, this study uses the fundamental signals of financial statement from Lev and Thiagarajan(1993) and Abarbanell and Bushee(1997). This study also examines that financial statement information has lost its relevance in recent years.  
The study has four objectives. First, examining the significance of the fundamental signals of financial statement in explaining analysts’ forecasts. Second, the financial statement information for the firms with earning management have lost its relevance. Third, the financial statement information for the firms with high intangible assets have lost its relevance. Fourth, the financial statement information for the firms with negative earnings assets have lost its relevance.
This study uses regression analysis to examine the relations between financial reporting and analysts’ forecasts. The empirical results are as follows:
1.	Analysts’ forecasts have significance relations with some fundamental signals of financial statement.
2.	The relations between financial reporting and analysts’ forecasts for higher earning management firms are better than that for lower earning management firms for samples in 2000. The relations between financial reporting and analysts’ forecasts for lower earning management firms are better than that for higher earning management firms for samples in 2001 and the full sample.
3.	The relations between financial reporting and analysts’ forecasts for higher intangible assets firms are better than that for lower earning management firms.
4.	The relations between financial reporting and analysts’ forecasts for the firms with negative earnings are better than the firms with positive earnings.

Reference ( 42 ) 〈TOP〉

許秀賓，1993，財務分析師盈餘預測優越性決定因素-實證研究，會計評論，第27期：137-158。
連結：
薛敏正、林嬋娟，2003，自由現金流量與盈餘管理關聯性之研究，台灣管理學刊，第3卷第1期：151-168。
連結：
許秀賓，1990，財務分析師盈餘預測相對準確性決定因素之實證研究，國立政治大學會計研究所碩士論文。
連結：
Abarbanell, J., and V. Bernard . 1997. Fundamental analysis, future earnings, and stock prices. Journal of Accounting Research 35(1): 1-24.
連結：
Amir, E., and B. Lev. 1996. Value-relevance of nonfinancial information: The
連結：

Times Cited (1) 〈TOP〉

郭經緯(2006)。分析師預測修正與盈餘組成項目變動關連性之實證研究。政治大學會計研究所學位論文。2006。1-68。

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